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Author: search.filters.author.Candra, Regine CindyaSubject: search.filters.subject.Manajemen dan Ilmu yang Berkaitan

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  • Repository Politeknik Negeri Batam
    Item
    Pengaruh Organization Life Cycle Terhadap Earnings Management Sebelum dan Sesudah IFRS
    (Politeknik Negeri Batam, 2017-06-17) Candra, Regine Cindya; Darmawan, Arif
    This study aimed to examine the impact of organization life cycle on earnings management before and after IFRS. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange period 2008-2016, except for 2012 with a total sample of 25 companies. In addition, the sample collection method used purposive sampling method and analysis technique used is multiple regression analysis. The proxy used to measure organization life cycle is retained earnings/total assets. Moreover, the proxy used for earnings management is to use modified jones models. The results showed that organization life cycle negatively affects earnings management before and after IFRS. Due to there is no significant change of rules between PSAK and IFRS. Futheremore, this study should have to add more variable like growth, ROA, and ROE, and also this study could be used as reference material and comparison for revised PSAK before and after IFRS to make the reader more understand about financial statements after IFRS and to facilitate investors in reading financial statements.
  • Repository Politeknik Negeri Batam
    Item
    Pengaruh Organization Life Cycle Terhadap Earnings Management Sebelum dan Sesudah IFRS
    (Politeknik Negeri Batam, 2017-07-17) Candra, Regine Cindya; Darmawan, Arif
    This study aimed to examine the impact of organization life cycle on earnings management before and after IFRS. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange period 2008-2016, except for 2012 with a total sample of 25 companies. In addition, the sample collection method used purposive sampling method and analysis technique used is multiple regression analysis. The proxy used to measure organization life cycle is retained earnings/total assets. Moreover, the proxy used for earnings management is to use modified jones models. The results showed that organization life cycle negatively affects earnings management before and after IFRS. Due to there is no significant change of rules between PSAK and IFRS. Futheremore, this study should have to add more variable like growth, ROA, and ROE, and also this study could be used as reference material and comparison for revised PSAK before and after IFRS to make the reader more understand about financial statements after IFRS and to facilitate investors in reading financial statements.